Concessional rate of tax till 30.09.2021 for goods used in Covid-19 relief and management - 5/2021 -State Tax (Rate) - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 14th June, 2021. Notification No. 5/2021 -State Tax (Rate) Gujarat Goods and Services Tax Act, 2017 No.(GHN-41) GST-2021/S.11(1) (54) TH: - In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred to as the said Act ), the Government of Gujarat, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby exempts the goods specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in column (2), of the Table below, from the so much of the State tax leviable thereon under section 9 of the said Act, as in excess of the amount as specified in corresponding entry in column (4) of the Table aforesaid: TABLE Sl. No. Chapter, Heading, Sub-heading or Tariff item Description of Goods Rate (1) (2) (3) (4) 1 2804 Medical Grade Oxygen 2.5% 2 30 Tocilizumab Nil 3 30 Amphotericin B Nil 4 30 Remdesvir 2.5% 5 30 Heparin (anti-coagulant) 2.5% 6 3002 or 3822 Covid-19 testing kits 2.5% 7 3002 or 3822 Inflammatory Diagnostic (marker) kits, namely- IL6, D- Dimer, CRP (C-Reactive Protein), LDH (Lactate De- Hydrogenase), Ferritin, Pro Calcitonin (PCT) and blood gas reagents. 2.5% 8 3808 94 Hand Sanitizer 2.5% 9 6506 99 00 Helmets for use with non-invasive ventilation 2.5% 10 8417 or 8514 Gas/Electric/other furnaces for crematorium 2.5% 11 9018 19 or 9804 Pulse Oximeter 2.5% 12 9018 High flow nasal canula device 2.5% 13 9019 20 or 9804 Oxygen Concentrator/ generator 2.5% 14 9018 or 9019 Ventilators 2.5% 15 9019 BiPAP Machine 2.5% 16 9019 (i) Non-invasive ventilation nasal or oronasal masks for ICU ventilators (ii) Canula for use with ventilators 2.5% 17 9025 Temperature check equipment 2.5% 18 8702 or 8703 Ambulance 6% 2. This notification shall remain in force upto and inclusive of the 30th September, 2021. By order and in the name of Governor of Gujarat, Vijay Sangadiya Section officer to Government